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South Africa Case Law

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Tax Law [1999] ZASCA 64

Commissioner for Inland Revenue v Conhage (Pty) Ltd (formerly Tycon (Pty) Ltd) (606/97)

Commissioner for Inland Revenue v Conhage (Pty) Ltd (formerly Tycon (Pty) Ltd) (606/97) [1999] ZASCA 64 (17 September 1999)

Court
Supreme Court of Appeal
Case number
606/97
Judges
Mahomed, Hefer, Olivier, Farlam, Madlanga

The court held that Tycon’s sale-and-leaseback transactions were genuine and that section 103 of the Income Tax Act did not apply, so the appeal failed.

  • Income Tax Act 58 Of 1962
  • Tax Avoidance
  • Sale And Leaseback
  • Simulated Transactions
  • Section 103
  • Deductibility Of Rentals
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.